YVES KERNEVEZ CONSEIL : revenue, balance sheet and financial ratios

YVES KERNEVEZ CONSEIL is a French company founded 45 years ago, specialized in the sector Autre mise à disposition de ressources humaines. Based in PARIS (75016), this company of category PME shows in 2021 a revenue of 330 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - YVES KERNEVEZ CONSEIL (SIREN 319624797)
Indicator 2021 2019 2018 2017 2016
Revenue 329 544 € 178 655 € 369 453 € 427 368 € 556 766 €
Net income 65 795 € 4 893 € 3 309 € 22 682 € 92 660 €
EBITDA 62 629 € 1 293 € -20 347 € 18 438 € 123 240 €
Net margin 20.0% 2.7% 0.9% 5.3% 16.6%

Revenue and income statement

In 2021, YVES KERNEVEZ CONSEIL achieves revenue of 330 k€. Revenue is declining over the period 2016-2021 (CAGR: -10.0%). Vs 2019, growth of +84% (179 k€ -> 330 k€). After deducting consumption (0 €), gross margin stands at 330 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 63 k€, representing 19.0% of revenue. Positive scissor effect: EBITDA margin improves by +18.3 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 66 k€, i.e. 20.0% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

329 544 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

329 544 €

EBITDA (2021) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

62 629 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

73 302 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

65 795 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

18.4%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 1%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 68%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 16.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

1.207%

Financial autonomy (2021) ?
Financial autonomy
Definition
Share of equity in the company's total financing.
Formula
(Equity / Total assets) x 100
Interpretation
> 30% : Good autonomy
20-30% : Average
< 20% : Low

67.552%

Cash flow / Revenue (2021) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

16.394%

Repayment capacity (2021) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

0.035

Asset age ratio (2021) ?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Interpretation
< 50% : Recent assets
50-70% : Normal wear
> 70% : Aging assets

2.2%

Solvency indicators evolution
YVES KERNEVEZ CONSEIL

Sector positioning

Debt ratio
1.21 2021
2018
2019
2021
Q1: 0.0
Med: 2.76
Q3: 82.61
Good -16 pts over 3 years

In 2021, the debt ratio of YVES KERNEVEZ CONSEIL (1.21) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
67.55% 2021
2018
2019
2021
Q1: 4.68%
Med: 27.57%
Q3: 57.22%
Excellent

In 2021, the financial autonomy of YVES KERNEVEZ CONSEIL (67.5%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.04 years 2021
2018
2019
2021
Q1: -0.0 years
Med: 0.0 years
Q3: 1.24 years
Average +26 pts over 3 years

In 2021, the repayment capacity of YVES KERNEVEZ CONSEIL (0.04) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 279.44. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 0.9x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2021) ?
Liquidity ratio
Definition
Ability to meet short-term debts with current assets.
Formula
Current assets / Current liabilities
Interpretation
> 1.5 : Very good
1-1.5 : Fair
< 1 : Liquidity risk

279.445

Interest coverage (2021) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

0.944

Liquidity indicators evolution
YVES KERNEVEZ CONSEIL

Sector positioning

Liquidity ratio
279.44 2021
2018
2019
2021
Q1: 111.53
Med: 180.44
Q3: 319.8
Good -7 pts over 3 years

In 2021, the liquidity ratio of YVES KERNEVEZ CONSEIL (279.44) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
0.94x 2021
2018
2019
2021
Q1: -0.01x
Med: 0.0x
Q3: 0.96x
Good +50 pts over 3 years

In 2021, the interest coverage of YVES KERNEVEZ CONSEIL (0.9x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 161 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 4 days. The gap of 157 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 140 days of revenue, i.e. 128 k€ to permanently finance. Over 2016-2021, WCR increased by +292%, requiring additional financing.

Operating WCR (2021) ?
Operating WCR
Definition
Financing requirement generated by the operating cycle (inventory + receivables - trade payables).
Formula
Inventory + Customer receivables - Trade payables
Interpretation
Negative = cash released
Positive = financing needed

128 252 €

Customer credit (2021) ?
Customer credit (days)
Definition
Average payment term granted to customers.
Formula
(Customer receivables / Revenue incl. VAT) x 360
Interpretation
< 45j : Good
45-60j : Average
> 60j : Long

161 j

Supplier credit (2021) ?
Supplier credit (days)
Definition
Average payment term obtained from suppliers.
Formula
(Trade payables / Purchases incl. VAT) x 360
Interpretation
The longer the term, the better for cash flow

4 j

Inventory turnover (2021) ?
Inventory turnover (days)
Definition
Average storage duration for goods or materials.
Formula
(Inventory / Cost of goods) x 360
Interpretation
The lower the ratio, the faster the turnover

0 j

WCR in days of revenue (2021) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

140 j

WCR and payment terms evolution
YVES KERNEVEZ CONSEIL

Positioning of YVES KERNEVEZ CONSEIL in its sector

Comparison with sector Autre mise à disposition de ressources humaines

Valuation estimate

Based on 147 transactions of similar company sales (all years), the value of YVES KERNEVEZ CONSEIL is estimated at 96 562 € (range 48 673€ - 223 527€). With an EBITDA of 62 629€, the sector multiple of 2.0x is applied. The price/revenue ratio is 0.08x (conservative valuation). This multiples method compares the actual sale price of similar companies to their financial indicators (Revenue, EBITDA, Net Income). It provides a market-based indicative estimate.

Estimated enterprise value 2021
147 transactions
48k€ 96k€ 223k€
96 562 € Range: 48 673€ - 223 527€
Section all-time Aggregated at NAF section level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
62 629 € × 2.0x
Estimation 127 358 €
61 439€ - 273 989€
Revenue Multiple 30%
329 544 € × 0.08x
Estimation 26 387 €
19 899€ - 45 324€
Net Income Multiple 20%
65 795 € × 1.9x
Estimation 124 839 €
59 921€ - 364 680€
How is this estimate calculated?

This estimate is based on the analysis of 147 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.

  • EBITDA Multiple: Preferred method for profitable SMEs. EBITDA reflects the ability to generate cash.
  • Revenue Multiple: Used for growing companies or those with low profitability. Reflects commercial potential.
  • Net Income Multiple: Relevant for mature companies with stable results.

This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).

Similar companies (Autre mise à disposition de ressources humaines)

Compare YVES KERNEVEZ CONSEIL with other companies in the same sector:

Voir toutes les statistiques du secteur Autre mise à disposition de ressources humaines

Frequently asked questions about YVES KERNEVEZ CONSEIL

What is the revenue of YVES KERNEVEZ CONSEIL ?

The revenue of YVES KERNEVEZ CONSEIL in 2021 is 330 k€.

Is YVES KERNEVEZ CONSEIL profitable?

Yes, YVES KERNEVEZ CONSEIL generated a net profit of 66 k€ in 2021.

Where is the headquarters of YVES KERNEVEZ CONSEIL ?

The headquarters of YVES KERNEVEZ CONSEIL is located in PARIS (75016), in the department Paris.

Where to find the tax return of YVES KERNEVEZ CONSEIL ?

The tax return of YVES KERNEVEZ CONSEIL is available on this page. Click on a year in the 'Data by year' section to view the account details (assets, liabilities, income statement). Data comes from INPI (National Institute of Industrial Property).

In which sector does YVES KERNEVEZ CONSEIL operate?

YVES KERNEVEZ CONSEIL operates in the sector Autre mise à disposition de ressources humaines (NAF code 78.30Z). See the 'Sector positioning' section above to compare the company with its competitors.